Nil return penalty

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Nil Return Penalty Highest Amount
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Please clarify the situation

Per day Rs 20. To the maximum of 5,00/- per act.

It's called LATE FEE. Not penalty.

it's Rs. 20/ day as CGST Rs 10 and SGST Rs 10.
Maximum late fee amount Rs. 10000 (CGST Rs 5k and SGST Rs 5k)
Agreed with Raja PM


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